Harrison v. Lewellyn

GIBSON, District Judge.

This action is closely related, in facts and questions of law involved, with the suit brought by the same plaintiffs against D. B. Heiner, present collector, at No. 3252 Law. (D. C.) 28 F.(2d) 985. The cases were tried together before the court without a jury. Part of the tax which plaintiffs claim was illegally collected was paid to the present collector, and part to the defendant, former collector. The facts in the present action are identical with those in the case of Harrison and Donnally, Receivers, v. D. B. Heiner, at No. 3252 Law, except that findings Nos. 20 and…